2024 (10) TMI 1099

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..... r (Appeal), GST, Central Excise Customs, Bhubaneswar in Order-in-Appeal No.08/ST/RKL-GST/2024 and the matter is remitted to the very same authority to consider the same afresh taking into consideration the order passed by the apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2022 (1) TMI 385 - SC ORDER] and pass appropriate order affording opportunity of hearing to all the parties. The .....

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..... iew of COVID-19 restriction and, as such, the appellate authority could have condoned the delay. Therefore, the matter can be remitted to the appellate authority for its read judication. 5. Considering the contention raised by learned Junior Standing Counsel appearing for the Revenue, this Court sets aside the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise Customs, .....

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